RCONK258: Loan Modifications to Borrowers Experiencing Financial Difficulty: Commercial and Industrial Loans - Past Due 90 Days or More and Still Accruing
RCONK258 is the call report code for loan modifications to borrowers experiencing financial difficulty: commercial and industrial loans - past due 90 days or more and still accruing, reported on Schedule RC-N, Past Due and Nonaccrual Loans, Leases, and Other Assets. For Q2 2026, 4,217 banks reported it, totaling $16.2M; the median among the 20 with a nonzero amount was $116K. The largest value reported for Q2 2026 was $5.0M, by First Internet Bank of Indiana.
Definition
As of 12/31/2023, ASU 2022-02, 'Financial Instruments - Credit Losses (Topic 326): Troubled Debt Restructurings and Vintage Disclosures,' was effective for all institutions.Report all commercial and industrial loans included in item 4 of this schedule that have been restructured in troubled debt restructurings and, under their modified repayment terms, are past due 30 days or more or are in nonaccrual status as of the report date. On the FFIEC 041, all banks should report the total of these restructured loans in Memorandum item 1.e, and banks with $300 million or more in total assets should also report in Memorandum items 1.e.(1) and (2) a breakdown of these restructured loans between those loans to U.S. and non-U.S. addressees. On the FFIEC 031, all banks should report a breakdown of these restructured loans between those to U.S. and non-U.S. addressees for the fully consolidated bank in Memorandum items 1.e.(1) and (2).
Source: Federal Reserve Micro Data Reference Manual (MDRM). The FFIEC call report instructions remain the authority on how to report the item.
Where RCONK258 sits on the call report
| Code | RCONK258 (prefix RCON, item K258) |
|---|---|
| Prefix RCON | Domestic offices. Banks without foreign offices (FFIEC 041 and 051 filers) report their whole balance sheet in RCON items. |
| Schedule | RC-N, Past Due and Nonaccrual Loans, Leases, and Other Assets |
| Reported on | FFIEC 041, FFIEC 051 |
| Value | Dollar amount, reported in thousands, as of the quarter end |
| In the MDRM since | 2011 |
Largest reported values, Q2 2026
| Bank | Headquarters | RCONK258 |
|---|---|---|
| First Internet Bank of Indiana | Fishers, IN | $5.0M |
| Bank of Abbeville & Trust Company | Abbeville, LA | $2.7M |
| Transpecos Banks, SSB | Pecos, TX | $2.6M |
| Pathward, N.A. | Sioux Falls, SD | $2.5M |
| First Commonwealth Bank | Indiana, PA | $1.3M |
| Central Bank Illinois | Geneseo, IL | $603K |
| Foresight Bank | Plainview, MN | $414K |
| Zions Bancorporation, N.A. | Salt Lake City, UT | $341K |
| Mechanics & Farmers Bank | Durham, NC | $157K |
| MidFirst Bank | Oklahoma City, OK | $130K |
Total reported by quarter
| Quarter end | Banks reporting | Total reported |
|---|---|---|
| June 30, 2026 | 4,217 | $16.2M |
| March 31, 2026 | 946 | $36.5M |
| December 31, 2025 | 4,314 | $2.0M |
| September 30, 2025 | 997 | $49.8M |
| June 30, 2025 | 4,397 | $44.4M |
| March 31, 2025 | 1,031 | $1.2M |
| December 31, 2024 | 4,461 | $23.4M |
| September 30, 2024 | 1,057 | $8.6M |
Related
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